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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Inter State sale declarations: assessing authorities may order movement but reassessment or revision remains under state sales tax law.</h1> The amendment revises section 6A(2) to allow the assessing authority, if a declaration is true and no inter State sale has occurred, to make an order at or before assessment so that movement of goods continues subject to section 6A(3); section 6A(3) permits reassessment on discovery of new facts and revision where findings are contrary to law, with such reassessment or revision to follow the State's general sales tax law.

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